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Tax authorities always pay close attention to VAT returns. Therefore, it is important to complete the reporting without errors. After all, the price of a miss is deductions and tax refunds. Read on to learn how to fill out a declaration so that you do not have to clarify and explain anything.
VAT return for the 4th quarter of 2016 hand over no later than January 25, 2017 (clause 5 of article 174 of the Tax Code of the Russian Federation). The form is the same, it was approved by the Federal Tax Service in order No. MMV-7-3 dated October 29, 2014 / Who is obliged to submit reports and within what time frame? How and to which inspection to submit a VAT report? You will find answers to these and other questions in the article.
VAT declaration for the 4th quarter of 2016 form
The Tax Code of the Russian Federation clearly defines who needs to report on VAT. This list includes companies and businessmen if:
But there is an exception when companies paying VAT may not submit a declaration, but submit its simplified version (Order of the Ministry of Finance dated July 10, 2007 No. 62n). This condition is one reporting period the company does not have transactions that are taxable. For example, movements Money not in the checking account or in the cash register. If this condition is not met, for the 4th quarter of 2016, submit a VAT return, albeit a zero one.
It is necessary to report VAT only in the inspection where the company or businessman is registered (clause 5, article 174 of the Tax Code of the Russian Federation). For divisions, the declaration is not handed over. It is formed as a whole for the entire company and is presented at the place of registration of the parent organization.
Who submits VAT returns electronically. If the number of employees is more than 100 people, it is necessary to submit a VAT return exclusively by e-mail through the TCS, (clause 5, article 174 of the Tax Code of the Russian Federation). The form was approved by the Federal Tax Service in order No. ММВ-7-3/ dated October 29, 2014
VAT return form for the 4th quarter of 2016
The tax authorities will not accept the calculation on paper and may fine the company (letters of the Federal Tax Service of Russia dated January 30, 2015 No. OA-4-17 /, Federal Tax Service for Moscow dated January 14, 2015 No. 13-11 / 000824).
For violation of the method of submitting the declaration, the fine will be 200 rubles (Article 119.1 of the Tax Code of the Russian Federation). It is impossible to cancel it even in court (decree Arbitration Court Volga District dated October 15, 2015 No. Ф06-1532/2015).
If you submitted the declaration via the Internet, you do not need to duplicate it on paper. It is enough to keep the reporting in your electronic database.
Who has the right to submit a VAT return on paper. In the paper version, only those companies that do not pay tax or are exempted from it under Article 145 of the Tax Code of the Russian Federation, but have become tax agents (letter of the Federal Tax Service of Russia dated 30.01.2015 No. OA-4-17 /) can submit a declaration.
But if the company is an intermediary and at the same time receives or issues invoices with VAT, it is necessary to submit the declaration via the Internet.
To figure out how to submit a declaration for the 4th quarter, see Chart 1.
How to submit a VAT return for the 4th quarter of 2016. Scheme 1
The composition of the VAT return for the 4th quarter of 2016
The VAT declaration is a form of a title page and 12 sections, while some of them are supplemented with annexes. It depends on what type of activity the company is engaged in and what operations it performs, how many sheets need to be filled out.
All companies, including tax agents, must fill out the title page and section 1. Include other sections in the reporting if there were certain transactions (see table 1).
What is the composition of the VAT return for the 4th quarter of 2016? Table 1
To fill out the form, take the data from the documents:
Title page. This is the front side of the declaration, in which all the fundamental details of the company must be reflected - identification number, checkpoint, etc. There is also the “Adjustment number” field, enter the code in it, which company submits a declaration on the account for the quarter. If this is primary reporting, the code is “0—”, and for clarifications “1—”, “2-”, etc. (clause 19 of the Procedure, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/).
What fields must be completed on the title page
Taxable period. On the title page, in the "Tax period" field, enter the code of the quarter for which you are submitting a VAT return. Determine the code from Appendix 3 to the filling order. For example, for the 4th quarter of 2016 - code 24. But there are also separate codes. For example, when liquidating a company, enter code 56.
Inspection code. Choose the inspection code according to the place of registration. Determine the code from the registration notification or using the Internet service on the website of the Federal Tax Service.
The name of the taxpayer. Here, enter the full name of the organization, it must clearly correspond to what is written in the constituent documents. For example, from the Charter, the memorandum of association. For a businessman - full name, as written in the passport.
OKVED. The code can be found from the extract from the Unified State Register of Legal Entities (EGRIP), or from the classifier (approved by order of Rosstandart dated January 31, 2014 No. 14-st).
Section 1. In this part of the declaration, on line 010, write OKTMO. Enter the data from left to right, and if the cells remain free, put dashes in them.
In line 020, reflect BCC for VAT(Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). And in line 030 - enter the amount of VAT accrued under paragraph 5 of Article 173 of the Tax Code of the Russian Federation. It is not necessary to reflect this amount in section 3 of the declaration, as well as in lines 040 and 050 of section 1.
On lines 040 and 050, show the totals of the data from sections 3-6. If a the tax base and there is no amount of tax payable, put dashes in the lines of section 1.
In line 070, fill in the amount of the advance or other payments for the upcoming deliveries of goods. On line 080 - the amount that the company plans to recover. And in line 090 - the amount of recovery regarding payment, prepayment for future deliveries.
In line 100 - the amount of recovery on operations that are taxed at a rate of 0%. line 110 - the amount of tax, taking into account the recovery. Determine it by adding the last columns of lines 010 to 080 of section 3.
Section 4-6. Fill in the section only if in the 4th quarter the company made transactions taxable at a rate of 0%.
Section 7 This section is intended for transactions that are not subject to VAT, as well as if the company received an advance payment from the buyer in the quarter against future deliveries of goods that are included in the list (approved by Decree of the Government of the Russian Federation of July 28, 2006 No. 468).
Section 8 and 9. In section 8, write down the data from the shopping book. But only those for which the company acquired the right to deduct in the 4th quarter of 2016. The section is filled in by all companies and tax agents. But there is an exception - agents who sell seized property by court order and goods from foreign organizations that are not registered in the Russian Federation.
Section 9- data from the sales book. More precisely, for all invoices that the company issued to counterparties.
In addition to Sections 8 and 9, complete Appendix 1 if you have made changes to the books of purchases and sales for the past quarters.
Sections 10, 11 and 12. Intermediaries, freight forwarders, developers - fill out sections 10 and 11. And section 12 - companies that are exempt from VAT or performed tax-free transactions, but issued invoices with VAT.
Reconcile your Q4 VAT deductions with the region's safe share. The Federal Tax Service published fresh data, and we calculated a new safe threshold. If you stick to it, the tax authorities will not have questions about the amount of deductions.
The safe share of VAT deductions in the assessed tax in the country has grown from 88.4% to 88.5%. Check the value for your region. Inspectors are guided by this indicator when they are selected for commissions (letter of the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2 / 12722).
The lowest safe share in the country is in the Khanty-Mansi Autonomous Okrug and Kaliningrad (66.8 and 66.9%). This is two times less than in the most favorable region in terms of deductions, the Nenets Autonomous Okrug (117.6%).
In Moscow, deductions grew by 0.2% and amounted to 89.9%. In St. Petersburg, there is also a positive trend - the safe share rose by 0.1 and is equal to 91.9%.
You don't have to remove the deductions to meet the safe share. But if the deductions are above average, be prepared to explain. Deductions can rise if sales have fallen, the company has made discounts to customers, taken into account old invoices, etc.
From January 1, companies give explanations on VAT electronically; inspectors will not accept a paper answer (clause 3, article 88 of the Tax Code of the Russian Federation). But the electronic format of the explanations was published only on January 13 and comes into force on January 24 (approved by order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-15/). We asked tax officials and lawyers how to respond to a request for VAT deductions (see Opinions).
How to respond to the requirement for a high percentage of deductions
Mikhail Mukhin, President of the Center for Tax Expertise and Audit LLC
“The inspectors have the right to request clarifications on the format of the Federal Tax Service on the basis of paragraph 3 of Article 88 of the Tax Code of the Russian Federation. This is a situation when the tax authorities found errors or contradictions in the declaration. But the size of the deductions is not a contradiction, so there is no need to explain it. If you are asked for clarifications on large deductions on the basis of Article 88 of the Tax Code of the Russian Federation, appeal against the illegal requirement.
Sergey Tarakanov, Adviser of the State Civil Service of the Russian Federation, 2nd class
“As long as there is no electronic format for explanations, the taxpayer himself decides how to submit them. You can answer on paper or in the recommended format from the letter of the Federal Tax Service of Russia dated July 16, 2013 No. AC-4-2 / 12705. Inspectors are not entitled to fine for the wrong format. When the format goes into effect, companies will be required to use it to clarify inconsistencies. For example, tax gaps. But high VAT deductions are not a contradiction. Inspectors have the right to demand clarification on the amount of deductions only under Article 31 of the Tax Code of the Russian Federation. You can answer in any form: on paper or in electronic format.
About four common mistakes in VAT returns, in response to a request from UNP, the Federal Tax Service for the Moscow Region told (letter No. 21-36 of December 09, 2016).
Code 26. The inspector program does not match invoices with code 26 with counterparty declarations. If you put code 26 by mistake, the invoice will not find a pair and the tax authorities will ask for clarification.
Code 26 only works with buyers who do not pay VAT. When the goods were shipped to the counterparty on the general system, put the code 01. Use it when it is not known what mode the buyer is in (letter of the Federal Tax Service for Moscow dated September 13, 2016 No. 24-11 / 104017).
The company is not obliged to submit a clarification if it made a mistake in the code. It suffices to explain the differences. But explanations for the codes sometimes do not fit into the IFTS program, the tax gap remains. It is safer to retake the declaration or find out in your inspection how to correct the mistake - with clarification or explanations.
Breakdown of deductions. It is possible to split deductions on one invoice within three years (letter of the Ministry of Finance of Russia dated May 18, 2015 No. 03-07-РЗ / 28263).
If you split the deduction, in column 16 of the purchase book, put the deduction amount in the current period. In column 15, write down the total value of the goods on the invoice. The amount in column 15 must match the line "Total payable" column 9 of the invoice. This amount will go to line 170 of section 8 of the VAT return.
The seller reflects in the declaration the entire cost of the shipment. If the buyer shows a lower value, the inspection will ask for clarification. Clarification is not required, because the company did not underestimate the tax.
Import. When importing, fill in the invoice number in section 8 of the declaration (column 3 of the purchase book) in different ways. It all depends on where the company brought the goods from.
When importing goods from EAEU countries, instead of the invoice number in column 3, put the registration number of the application for the import of goods. In this case, the declaration must contain code 19.
If you are importing goods from countries outside the EAEU, write the number and date in column 3 of the purchase book customs declaration. The operation code is 20.
If you put the wrong numbers and codes, the inspection will send a request. Explanations will be needed.
Assignee report. There is confusion in reporting after the reorganization with the field "at the location (accounting)" on the title page of the declaration. The successor company puts in the declaration the code of the place of presentation 215 (the largest is 216).
It would be an error for a company to file a predecessor report with code 213 or 214. These codes mean that new company accountable for himself. Then the declaration that the company submitted for itself earlier is canceled. If an error occurs, you must retake your report and the report of the predecessor with the correct codes and data.
Sample VAT return for the 4th quarter of 2016
The deadline for submitting the VAT return is January 25, 2017. If the company is late with reporting at least one day, the tax authorities will fine it. The penalty is impressive and depends on the amount of calculated tax payable. The inspectors consider the penalty as follows: 5% of the tax amount for each full and incomplete month. For example, if a company submitted a declaration on February 27, this is one full and one incomplete month of delay.
Note that the fine cannot exceed more than 30% of the tax payable. And its minimum amount is 1000 rubles (Article 119 of the Tax Code of the Russian Federation).
By order of the Federal Tax Service of December 20, 2016, a new VAT declaration form for the 4th quarter of 2017 was approved. This report is mandatory for all business entities that have issued an invoice to counterparties at least once. The latter are not always VAT payers. The declaration form for the 4th quarter of 2017 is the same for all VAT payers, including for individual entrepreneurs on the simplified tax system, patent and unified agricultural tax, who received an invoice from a counterparty.
One of the main innovations is the introduction of new 16-digit codes. They will have to be taken into account when compiling the report. The changes affected the following lines:
In addition to changes, the new document contains a number of innovations. Taking into account the additions, the VAT declaration form for the 4th quarter of 2017 has the following structure:
Number of sections in new form the same as in the old version - 12. As before, it is mandatory for VAT payers title page and section #1. Sections 2-12 are optional if there were no transactions under the relevant items.
Since VAT returns are accepted electronically, it is difficult for accountants to selectively complete sections. Guided by this point of view, representatives of the tax authorities recommend submitting a declaration in full. The lines on which the company did not conduct transactions are left blank.
The VAT calculation procedure remains the same. Changes to the category of commodity units may be made in the near future. The issue of reducing VAT rates for the sale of fruit and berry crops and grapes from 18 to 10% is being discussed. The list of goods that have special VAT benefits can be found in Article 164 of the Tax Code of the Russian Federation.
The changes come into effect at the beginning of 2018. The upcoming period for the submission of the declaration concerns the last quarter of 2017, so it will be submitted in the same form and on old forms.
The procedure for preparing a VAT return for the 4th quarter of 2017 must adhere to the following order:
The reporting deadline remains unchanged: the declaration for the 4th quarter of 2017 for VAT must be sent to the local tax authority until January 25, 2018.
Organizations and private entrepreneurs doing business in Russia must submit to the fiscal authorities reporting forms, one of which is a VAT declaration for the 4th quarter of 2017. Based on the data of the document, the tax authorities check the correctness of calculating the amounts of tax liabilities of an economic entity. Ignoring the legal obligation entails the imposition of penalties.
According to the provisions of the law, reporting is submitted by the following business entities:
The obligation to prepare a declaration remains with the commercial structure, even if in October-December 2017 it actually did not conduct activities (was idle). If there were no turnovers in the reporting period, two pages of the report are filled out - the title page and the first page.
The declaration contains information about transactions for the past three-month period. It is submitted to the tax office no later than the 25th day of the month following the quarter. If the specified date turns out to be non-working, the "deadline" is transferred to the weekday following it.
The current reporting deadlines are as follows:
The declaration is submitted to the IFTS at the place of the legal address of the company or the area of residence of the IP. If a commercial structure has branches in different cities, it prepares one report: VAT is received in 100% volume in federal budget, so there is no need to split the data.
Submission of the finished form is carried out through the TCS. This rule does not depend on the number of employees. legal entity. In order not to violate the deadlines, you need to select a telecom operator in advance and conclude a contract for the provision of services with it.
Important! The only exception to the rule is companies and entrepreneurs on special regimes that are not VAT payers, but performed the functions of tax agents in the reporting quarter.
If the taxpayer brings the finished report in paper form to "his" branch of the IFTS, the situation will be regarded as a failure to provide information. The sanctions described in Art. 119 of the Tax Code of the Russian Federation, up to the "freeze" of the current account.
To prepare a report, you need to download its current form from the official website of the Federal Tax Service. Another option is to fill out the form in the accounting program used by the organization (for example, in 1C).
The basic rules for filling out the declaration are as follows:
The finished report is sent to the IFTS using Internet communication methods. It is certified by an enhanced EDS, made for the general director of the company, a private entrepreneur or other official of a commercial structure. You need to take care of the signature in advance.
If an economic entity has the right to submit reports on paper, he must fill it out in blue, black or purple ink. Double-sided printing and the use of correction tools to correct errors are not allowed. The finished declaration is certified by the handwritten signature of the first person of the company and a seal.
The form, relevant for 2017, consists of a title page and twelve sections. The first of them is filled in by all commercial structures without exception, 2-12 is optional, depending on whether companies or individual entrepreneurs have performed operations of a particular type.
The title page contains the following information:
The information indicated on the title page must correspond to the registration documents of the taxpayer. For organizations that are at the stage of reorganization and liquidation, special fields are provided.
Consider the content of each section of the reporting form:
This is the main sheet of the declaration - summing up. It summarizes the data shown on other pages and determines the amount of tax to be transferred to the state treasury. The first page is filled out by companies and individual entrepreneurs on OSNO, special regimes, commercial structures that fulfilled agency obligations for VAT in the past quarter.
To be filled in by entrepreneurs and firms that have performed the role of a tax agent over the past three months. These are business entities that have bought goods from foreigners shipped to the Russian Federation, paid for services rendered in the country, and entered into purchase and sale or lease transactions with the authorities.
Dedicated to the calculation of the amount of tax. Required to be completed by commercial structures that performed transactions at a rate other than zero. The section indicates the income received, advances and tax deductions. The result of calculations is transferred to the first sheet.
Addressed to firms and entrepreneurs exporting goods or services, engaged in intercountry transportation of goods. The choice of section depends on the situation: whether a package of supporting documents has been collected, whether the tax authorities have approved the use of the 0% rate.
Dedicated to transactions exempt from taxation in accordance with applicable law. Transactions are grouped by codes, the list of which is given in the appendix to the official instructions for preparing a declaration drawn up by the Federal Tax Service.
The data specified in the Books of sales and purchases compiled by the organization are transferred to the sections. These sheets are necessary for the fiscal authorities to simplify the process of conducting a desk audit.
These are sheets filled out by companies or individual entrepreneurs who work under agency contracts, are developers or forwarders.
Addressed to organizations on special regimes, mistakenly or intentionally allocated the line "VAT" in invoices.
If the company or individual entrepreneur did not actually work in the reporting period, they do not have data to fill out sections 2-12. This is possible if the commercial structure is at the stage of bankruptcy, has suspended its activities due to seasonality, has registered, but has not started a business.
The zero declaration is submitted within the same time frame as the "standard" report. It is sent to the IFTS branch strictly in electronic form.
The VAT return form is completed for only two items:
Since the activity was not actually carried out, only the number “001”, KBK and OKTMO, is affixed on the first sheet. Values in lines 30, 40, 50 are zeros.
By law, the absence of turnover is not recognized as a basis for refusing to prepare a declaration. If the company ignores the need to submit a report, the tax authorities have the right to impose a fine on it in the amount of 1000 rubles. for each month of delay (full or incomplete) or block her accounts with credit institutions.
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The VAT declaration for the 4th quarter of the past 2016 will soon have to be submitted to all taxpayers - organizations and individual entrepreneurs. Who and in what form needs to do this, in what time frame, and also who does not have to submit a declaration - we will tell in this material.
In 2016, the following taxpayers must report on VAT (clause 1, clause 5, article 173; clause 5, article 174 of the Tax Code of the Russian Federation):
Those who:
VAT non-paying intermediaries who are not tax agents, instead of a tax return, submit to the Federal Tax Service Inspectorate a register of invoices (clause 3.1, article 169 of the Tax Code of the Russian Federation).
To prepare VAT reports, you should use the declaration form and the procedure for filling it out, approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/558 dated 10/29/2014. The report includes a title page and 12 sections with appendices.
Mandatory for everyone in the VAT return for the 4th quarter of 2016 are the title and section 1 - they must be completed by all VAT payers and tax agents, as well as tax evaders and exempted from it under Art. 145 of the Tax Code of the Russian Federation, which issued VAT invoices in the reporting quarter.
Sections 2 to 12 with annexes should be completed if the taxpayer had relevant transactions in the reporting quarter. The VAT declaration reflects information from the books of purchases and sales, and payers and tax agents acting as intermediaries use invoice accounting journals. Invoices and tax accounting registers are also used.
The last day when the tax return must be submitted to the IFTS is the 25th day of the next month after the reporting quarter. Report for the 4th quarter of 2016 must be submitted no later than January 25, 2017. This is a business day, so the deadline will not be rescheduled.
The Tax Code requires that a VAT return be submitted electronically, through an EDI operator using special communication channels. This applies to all tax payers, agents, and persons using special regimes but issuing invoices.
The exception is valid only for tax agents who do not pay VAT, or tax-exempt agents - they are allowed to submit a declaration on paper (letter of the Federal Tax Service of the Russian Federation dated 30.01.2015 No. ОА-4-17 / 1350). However, if the same organizations or individual entrepreneurs issue or receive invoices as intermediaries under agency and commission agreements, perform the functions of a developer, or under a transport expedition agreement, then they will have to submit a declaration electronically.
When reporting VAT electronically, you need to consider the following:
If the deadline for filing a VAT return is violated, this is a reason for the tax authorities to apply penalties: for each overdue month, 5% of the unpaid tax on the declaration is taken, but not more than 30% of this amount, and at least 1000 rubles (Article 119 of the Tax Code of the Russian Federation) . A declaration submitted in paper form, when an electronic method of its submission is required, will cost the taxpayer a fine of 200 rubles in accordance with Art. 119.1 of the Tax Code of the Russian Federation.
The VAT return for the 4th quarter of 2019 is prepared according to prescribed form, which was approved as part of the order of the Federal Tax Service of the Russian Federation dated November 29, 2014. The deadline for submitting such a document is January 25, 2019. It should be noted that almost all organizations must without fail to submit a report on the TCS. Otherwise, the document will be considered invalid, which may entail certain sanctions.
Payment of the tax fee for the period under review is carried out by making three amounts, 1/3 of the total level of value added tax. The deadline for the implementation of the relevant operation is set within March 27, 2019.
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To understand the key features this document must be familiarized with step by step instructions filling, with an established example, with comments on all lines of the declaration, as well as with the procedure for checking the correctness of filling out the document.
The last day of submission of the declaration to the territorial office tax service is the 25th day of the month following the reporting period. The fourth quarter of 2019 must be reported by January 25, 2019. This day is a working day, which indicates that it cannot be moved to another date.
The provisions of the current Tax Code The Russian Federation establishes the fact that the relevant declaration must be submitted electronically through the EDF operator or through special communication channels. This condition applies to all taxpayers, as well as persons who apply special regimes, but exhibit.
As an exception, only those tax agents who do not pay value added tax in accordance with the law can act. These organizations can form a declaration in paper form. However, in cases where the same organizations issue invoices as part of the mediation of commission agreements, they must create an electronic document.
When preparing a report electronically, the following nuances must be taken into account:
It is worth noting the fact that if the deadline for submitting the relevant documentation is violated by an organization or an individual entrepreneur, then this is a direct basis for the application of certain sanctions by employees of the territorial tax office.
For every 30 days overdue, commission fee in the amount of up to 5% of the unpaid tax on the declaration. The minimum amount is 1000 rubles.
It is important to remember the fact that it is important to specify the coefficient without fail. To understand which OKVED to set, you need to refer to the current extract from the USRIP or USRLE or determine the code according to the established classifier that was generated state center statistics on January 31, 2019 by issuing Decree No. 14.
Title page:
The VAT return for the 4th quarter of 2019 must be prepared by both enterprises and individual entrepreneurs, as well as intermediaries that can be recognized as VAT taxpayers or act as tax agents.
A detailed list of persons and organizations that must prepare the relevant document without fail is presented in the table below:
| Organization or person | VAT payers | Organizations that apply special VAT regimes | The established deadline for the transfer to the hands of employees of regulatory authorities |
| Sellers of goods or services | The document is submitted exclusively in electronic form. The declaration must reflect all relevant information contained in the book or register. | They submit a declaration in electronic form only if invoices were issued in the reporting period. Accordingly, the document must reflect the data recorded in the accounts. | Not later than the 25th day of the month immediately following the reporting period. |
| Tax agents | Submit a declaration in electronic form according to the TCS | — | |
| Intermediaries who do not act as tax agents | The document is submitted electronically, indicating the current information from the sales book | A register of invoices is submitted exclusively in electronic form, which were received or issued as part of the mediation. | |
| Foreign companies and their direct tax agents | Submit a document using a special field in personal account taxpayer on the official website of the Federal Tax Service. There may also be cases where the filing must be made through an operator dealing with the circulation of documents in electronic form. | Not |
It is worth noting the fact that if a foreign company does not have time to file a declaration within the previously established deadlines, then representatives of the tax service will send a special notification in the prescribed form within a month. If within a certain period the company did not make transactions reflected in the tax return, then the document can not be drawn up.
Instead of the established declaration, a simplified form can be generated, the current form of which is established in accordance with the order of the Ministry of Finance of July 10, 2017.
Within this framework, it is important to take into account a number of established conditions, in case of non-fulfillment of which the company must take care of drawing up a zero VAT return. Such a zero declaration can be drawn up by any accountant, including a representative of a specialized firm.
The tax return for the last quarter of 2019 includes a title page and twelve sections, which are supplemented by special annexes. Depending on the field of activity of the organization, as well as on the list business transactions certain sections must be completed.
Up-to-date information on the design of sections is presented in the table below:
| order | Sections to be completed |
| If a particular organization operates in accordance with common system taxation and works without the involvement of intermediaries | There is a mandatory filling of the first sheet, as well as sections 1,3,8 and 9. As an exception, in this case, only applications that are directly related to section No. 3 are |
| If the organization is engaged in the restoration of VAT on objects real estate. Which is applied when carrying out transactions of a non-taxable nature. | Annex 1 to Section No. 3 |
| If the legal address of the organization is located on the territory of a foreign state | Annex 2 to section No. 3 |
| To reflect value added tax by the tax agent | Section 2 |
| For events related to the export of products | Sections 4-6 |
| For transactions where VAT is not calculated | Section 7 |
| When generating additional sheets for magazines for the sale or purchase of goods | Appendix 1 to sections No. 8-9 |
| For intermediaries who issue invoices under commission agreements | Sections #10-11 |
| When generating an invoice for events that are not subject to VAT | Section 12 |
It is important to remember which form of the document is being used - the old one or the new one. Tax return must be prepared according to the new form. Otherwise, the employees of the territorial tax inspectorate may not allow the relevant document to the verification procedure. Among other things, it is important to take into account the changes that are made on an annual basis to the articles of the Codes and to the provisions of the legislation.
Those tax agents who are not direct taxpayers within the framework of VAT or are taxpayers who have been released from their obligations in accordance with applicable law may submit the relevant declaration to the regulatory authorities on paper.
However, it is worth remembering that if these companies provide invoices within the reporting period, they must, like other organizations, generate the document exclusively in electronic form. The same condition applies to cases where the organization carries out entrepreneurial activity in the interests of third parties and on the basis of a mediation agreement.
The corresponding obligation can also be extended to those organizations that, in their work activities, perform the functions of a developer of housing stock. In cases where tax agents, including those operating under the simplified taxation system, do not carry out activities directly related to mediation, they may submit a declaration in paper form in subsequent reporting periods.
It is worth noting that each interested person can receive a sample of filling out a declaration from employees of the territorial department of the tax service. In the relevant document, enterprises must necessarily indicate information from the log of sales and purchases of products and raw materials.
In the case of activities that have an intermediary focus, companies must indicate in the document information from the invoice ledger. For each declaration, a certain set of sections is provided, which indicate data from the journal of issued invoices for operations based on a commission agreement.
Among other things, enterprises with a simplified taxation system fill out a separate section in the case of issuing invoices with a dedicated VAT. In the corresponding field of the document, you must specify all the relevant details for the accounts. In some cases, employees of the controlling inspection may require that the organization prepares an updated form of the document.
For each specific VAT declaration, a certain deadline for submitting the document is set. In accordance with the provisions of federal law, the corresponding transaction must be carried out before the 25th day of the month immediately following the last reporting period.
It is worth noting that in the case of documents for the last quarter of 2019, a single deadline is set for both handwritten and electronic form filling. Within this framework, it is important to first understand in which cases the organization should be engaged in the formation of an electronic form, and in which in a paper one.
Each interested person can familiarize himself with the current deadlines for the submission of tax documentation and download it free of charge on the official website of the Federal Tax Service of the Russian Federation or by personally contacting the territorial office of the controlling authority.
The actual date of submission of the VAT return for the fourth quarter of 2019 is the time of its submission. This fact is necessarily recorded by a specific electronic operator. The receipt of the declaration is confirmed by the employees of the regulatory authorities by preparing a special notice, which is sent to the sender's address within 24 hours from the receipt of the document.
If a certain organization did not have time to submit a declaration within the period established by law, then penalties will be imposed on it in the amount of 5% of the total tax collection for each month. This condition is fully regulated by Article 119 of the Tax Code of the Russian Federation.
It should be noted that the amount of the fine cannot be higher than 30% or less than 1000 rubles. If errors are found in the documentation provided, authorized inspectors report this fact to the management of the enterprise on the basis of the provisions contained in the letter of the Federal Tax Service of the Russian Federation dated November 06, 2015.
